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SEC Comment Letter 0000000000-23-004956 to 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)

180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: May 10, 2023 · CIK: 0001690080 · Accession: 0000000000-23-004956

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-271703

Date
May 10, 2023
Author
Ozan Pamir
Form
UPLOAD
Company
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)

Letter

United States securities and exchange commission logo May 10, 2023 Ozan Pamir Chief Financial Officer 180 Life Sciences Corp. 3000 El Camino Real, Bldg. 4, Suite 200 Palo Alto, CA 94306 Re:180 Life Sciences Corp. Registration Statement on Form S-1 Filed May 5, 2023 File No. 333-271703 Dear Ozan Pamir: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Fahd Riaz

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United States securities and exchange commission logo
May 10, 2023
Ozan Pamir
Chief Financial Officer
180 Life Sciences Corp.
3000 El Camino Real, Bldg. 4, Suite 200
Palo Alto, CA 94306
Re:180 Life Sciences Corp.
Registration Statement on Form S-1
Filed May 5, 2023
File No. 333-271703
Dear Ozan Pamir:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Fahd Riaz